Marc Radle
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The Grave-Bound White Necromancer's skeleton companion (New Paths Compendium) gets Unnatural Toughness immediately when the Grave-Bound White Necromancer first receives the skeleton companion (since the Grave-Bound White Necromancer has just gained a new level, i.e. 5th level), but it is not retroactive, so no X5.
At 5th level, when the Grave-Bound White Necromancer first receives his skeletal companion, it would have its the normal hit points as shown on the Undead Companion Base Statistics table PLUS an additional amount equal to the master’s Charisma bonus.
Does that help?